The firm advises the French group of seeds and other agri-food products in order to obtain information on the different legal aspects of the Spanish subsidiary. For the exercise of legal due diligence and specifically, for the analysis of corporate aspects, the identification of shareholders became particularly important as a result of the fact that the subsidiary was unable to provide the Register of Registered Shares. It should be noted that the following are subject to registration in the Register Book: • The subscription of registered shares in the incorporation and in the increases, so that it is known who the owner is • Successive transfers, i.e. derivative acquisitions, either by intervivos acts or by mortis causa acts, whether for consideration or free of charge, whether voluntary or forced • The constitution of rights in rem and other encumbrances, that is, the usfruct over shares, the pledge and the seizure of shares. As is often the case in this sector of activity, the Spanish subsidiary has a majority shareholder (the French mercantile company) and a multitude of minority shareholders, most of them belonging to the landowning aristocracy of southern Spain. From a few excerpts of share registrations, our team contacted each shareholder (often their heirs) and managed to successfully reconstruct the updated list of shareholders of the Iberian subsidiary. After our intervention, the board of directors declared the loss of the Book and put into operation a new Book of Registered Shares with the data reviewed by our firm. An important point of our intervention was the drafting of the due diligence report directly in French by our Spanish law lawyers. It goes without saying that the importance of this document imposes an irreproachable linguistic knowledge that only our firm is capable of proposing.